OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 10th February 1994

Laid before the House of Commons 11th February 1994

Coming into force 4th March 1994

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 477A(1) of the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:

Annotations

Footnotes

f1

1988 c. 1; section 477A was inserted by paragraph 4 of Schedule 5 to the Finance Act 1990 (c. 29) and amended by section 52(2) of, and paragraph 2 of Schedule 11 to, the Finance Act 1991 (c. 31), and paragraph 3 of Schedule 8 to the Finance (No.2) Act 1992 (c. 48).